Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
MAT calculation u/s 115JB - it is also not the case of the assessee that the revaluation reserve which has been created is not a mere book adjustment entry but on the contrary has resulted into actual cash inflow and that it represents realized gains - assessee in the garb of issue of bonus shares has distributed the unrealized gains - additions confirmed - AT
MAT calculation u/s 115JB - it is also not the case of the assessee that the revaluation reserve which has been created is not a mere book adjustment entry but on the contrary has resulted into actual cash inflow and that it represents realized gains - assessee in the garb of issue of bonus shares has distributed the unrealized gains - additions confirmed - AT
Note: It is a system-generated summary and is for quick reference only.
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